Skip to the page content
Your donations
Passes our checks

Tracy S Residential Re-Entry Center Inc

EIN 85-2112601 · Lexington, KY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak27 out of 100GovernanceWeak16 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.
  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

PART III LINE 1 TO PROVIDE A SAFE AND SUPPORTIVE DRUG AND ALCOHOL FREE LIVING ENVIRONMENT FOR MEN AND WOMEN ON THE RECOVERY PATH SEEKING TO TAKE CONTROL OF THEIR LIVES EMBRACE SOBRIETY AND SECURE A MORE HEALTH LIFE STYLE. PART III LINE 4A NO GRANTS OR FUNDS PROVIDED FOR OTHERS

Income
$882,927
Spending
$882,468
Spent on programs
100%
Reserves
-0.6 months of spending
Largest source of income
fees for its services, 69%
Employees
19
Volunteers
0
Highest pay
$74,000, president director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 27 out of 100. Higher than 4% of charities in its peer group (mental health, $250k to $1m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 123% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    0 of 15

    Income fell 40% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 16 out of 100. Higher than 0% of charities in its peer group (mental health, $250k to $1m).

  • Independent board

    5 of 25

    0 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $882,468 spent. SCH OThe organizations primary program service consists of providing comprehensive behavioral health treatment services to individuals diagnosed with substance use and co-occurring mental health disorders. Services are delivered across multiple levels of care including ASAM Level 2.1 Intensive Outpatient Services and ASAM Level 3.1 and 3.5 Residential Treatment in accordance with nationally recognized standards of care. The program utilizes evidence-based practices including cognitive behavioral therapy motivational enhancement therapy relapse prevention and trauma-informed care to support recovery and improve overall functioning. Services include clinical assessment individualized treatment planning group and individual counseling case management medication management coordination and life skills development. During the reporting period the organization served a diverse population of individuals many of whom experience socioeconomic barriers including homelessness unemployment and limited access to healthcare. The program emphasizes continuity of care by coordinating with community providers medical professionals and recovery support systems to ensure successful transitions between levels of care and into long-term recovery. Program outcomes include improved substance use stability increased engagement in recovery supports enhanced mental health functioning and improved social determinants of health such as housing stability and employment readiness. The organizations services reduce reliance on emergency and inpatient systems and contribute to healthier individuals and communities. All program service expenses reported exclude the value of donated services materials or use of facilities in compliance with IRS reporting requirements.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on May 15, 2023 for not filing returns for three years, and reinstated on May 15, 2023.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.